Tag Archives: SUPREME COURT OF INDIA

Bail order granted through forum shopping, suppression of material facts, and listing during vacation set aside.

By | October 21, 2026
0 Comment

Bail order granted through forum shopping, suppression of material facts, and listing during vacation set aside. Issue Whether bail granted by a High Court during winter vacation can be sustained when obtained through suppression of material facts, non-disclosure of parallel remedies, and improper urgency listing. How the period prescribed in procedural orders (e.g., “two weeks… Read More »

Supreme Court issues notice on SLP challenging GST levy on road construction HAM annuity payments.

By | October 21, 2026
0 Comment

Supreme Court issues notice on SLP challenging GST levy on road construction HAM annuity payments. Issue Whether deferred annuity payments received by a concessionaire from NHAI for hybrid annuity model (HAM) road construction services under Heading 9954 are exempt from GST under Entry 23A of Notification No. 12/2017–Central Tax (Rate). Whether an advance ruling ruling… Read More »

Sanction granted en masse under section 153D without application of mind renders search assessments void.

By | October 21, 2026
0 Comment

Sanction granted en masse under section 153D without application of mind renders search assessments void. Issue Whether mechanical prior approval granted under Section 153D en masse within less than 24 hours without application of mind invalidates consequential search assessment orders passed under Section 153A. Facts Search and Seizure Action: Reassessment/assessment proceedings were initiated against the… Read More »

SLP disposed of directing Assessing Officer to decide objections following Union of India v. Rajeev Bansal.

By | October 21, 2026
0 Comment

SLP disposed of directing Assessing Officer to decide objections following Union of India v. Rajeev Bansal. Issue Whether an SLP filed against a High Court judgment quashing Section 148 notices and Section 148A(d) orders should be disposed of in terms of the Supreme Court judgment in Union of India v. Rajeev Bansal. Whether Assessing Officers… Read More »

Appeal dismissed without merit adjudication as assessee completed liquidation process.

By | October 21, 2026
0 Comment

Appeal dismissed without merit adjudication as assessee completed liquidation process. Issue Whether tax deducted under a wrong section (Section 194C instead of Section 194J) satisfies the requirements of Section 40(a)(ia) to avoid business disallowance. Whether payments made by a hospital to another hospital for professional services fall under TDS provisions of Section 194J rather than… Read More »

Recovery Notice Under Section 226(4) Valid as Statutory Modes of Recovery Exist Independently of Section 281B Provisional Attachment

By | October 17, 2026
0 Comment

Recovery Notice Under Section 226(4) Valid as Statutory Modes of Recovery Exist Independently of Section 281B Provisional Attachment Issue Whether recovery proceedings initiated by the Income Tax Department under Section 226 (including Section 226(4)) for recovering outstanding tax dues are dependent on or constrained by provisional attachment orders issued under Section 281B or search proceedings… Read More »

Supreme Court Dismisses Revenue’s SLP As En Masse Section 153D Search Approvals Lacked Application Of Mind

By | October 16, 2026
0 Comment

Supreme Court Dismisses Revenue’s SLP As En Masse Section 153D Search Approvals Lacked Application Of Mind Issue Whether the Supreme Court should interfere with the High Court’s order upholding the quashing of search assessment orders under Section 153A on the ground that the prior statutory approval granted under Section 153D by the Additional Commissioner suffered… Read More »

High Court Order Condoning Jurisdictional Revenue Delay and Affirming Abatement of TPO Order Upheld

By | October 16, 2026
0 Comment

High Court Order Condoning Jurisdictional Revenue Delay and Affirming Abatement of TPO Order Upheld Issue Whether the Supreme Court should interfere with the High Court’s order condoning a 341-day delay in filing an appeal by the Revenue and upholding the deletion of transfer pricing adjustments due to the abatement of original proceedings following a search… Read More »

Section 56(2)(x) Inapplicable To Stock-In-Trade Purchases; Reassessment Proceedings Quashed and Supreme Court Dismisses Revenue SLP

By | October 16, 2026
0 Comment

Section 56(2)(x) Inapplicable To Stock-In-Trade Purchases; Reassessment Proceedings Quashed and Supreme Court Dismisses Revenue SLP Issue Whether Section 56(2)(x) applies to land acquired and held as stock-in-trade by a real estate developer, and whether reassessment under Section 148 initiated without new tangible material on previously examined stock transactions is sustainable. Facts Business & Transaction: The… Read More »

SLP Dismissed As Reassessment Notice Based On Mere Change Of Opinion Devoid Of New Material

By | October 16, 2026
0 Comment

SLP Dismissed As Reassessment Notice Based On Mere Change Of Opinion Devoid Of New Material Issue Whether the Supreme Court should interfere with the High Court’s order quashing Section 148 notice and Section 148A(d) order when reassessment was initiated on issues already examined during original assessment under Section 143(3). Facts Original Return and Scrutiny: The… Read More »